Circular No. 18/2019/TT-BTC dated April 3, 2019 of the Ministry of Finance on annulling the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, guiding procedures for extending the payment of, and refunding, value-added tax for machinery and equipment imported to create fixed assets of investment projects

CIRCULAR

Annulling the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, guiding procedures for extending the payment of, and refunding, value-added tax for machinery and equipment imported to create fixed assets of investment projects ^[1]

Pursuant to Law No. 13/2008/QH12 on Value-Added Tax, Law No. 31/2013/QH13 Amending and Supplementing a Number of Articles of the Law on Value-Added Tax, and Law No. 106/2016/QH13 Amending and Supplementing a Number of Articles of the Value-Added Tax Law, the Excise Tax Law and the Tax Administration Law;

Pursuant to Law No. 78/2006/QH11 on Tax Administration and Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 12/2015/ND-CP of February 12, 2015, detailing the implementation of the Law Amending and Supplementing a Number of Articles of the Tax Laws and amending and supplementing a number of articles of the decrees on taxes;

Pursuant to the Government’s Decree No. 100/2016/ND-CP of July 1, 2016, detailing and guiding the implementation of a number of articles of the Law Amending and Supplementing a Number of Articles of the Value-Added Tax Law, the Excise Tax Law and the Tax Administration Law;

Pursuant to the Government’s Decree No. 87/2017/ND-CP of July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

In furtherance of the Government’s Resolution No. 150/NQ-CP of December 13, 2018, on the Government’s November 2018 regular meeting;

At the proposal of the Director of the Tax Policy Department,

The Minister of Finance promulgates the Decree annulling the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, guiding procedures for extending the payment of, and refunding, value-added tax for machinery and equipment imported to create fixed assets of investment projects.

Article 1. To totally annul a legal document

To totally annul the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, guiding procedures for extending the payment of, and refunding, value-added tax for machinery and equipment imported to create fixed assets of investment projects.

Article 2. Organization of implementation

1. This Circular takes effect on May 20, 2019.

2. In case enterprises have submitted dossiers of application for extension of payment of value-added tax at the import stage prescribed in the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, to customs offices before the effective date of this Circular, customs offices shall further perform procedures for tax payment extension under Circular No. 134/2014/TT-BTC.

In case enterprises have submitted dossiers of application for value-added tax refund under the Ministry of Finance’s Circular No. 134/2014/TT-BTC of September 12, 2014, to tax agencies before the effective date of this Circular, tax agencies shall further perform procedures for tax refund under Circular No. 134/2014/TT-BTC.-